1.audit 审计 w1tWyKq
2.attestation 鉴证 ASA ]7qyO
3.credibility 可信赖程度 m,YBk<Bx
4.audit of financial statements 财务报表审计 2wR?ON=Q
5.agreed-upon procedures 执行商定程序 y&;ytNG&<
6.high levels of assurance 高水平保证 4eOS+&
7.compilation 编制 9yla &XTD
8.reliability 可靠性 s6=jHrdvv
9.relevance 相关性 `5da
10.professional skepticism 职业谨慎 r6_g/7.-
11.objectivity 客观性 |6@s6]%X}
12. professional competence 专业胜任能力 }7)iLfi
13.Senior/CPA-in-charge 项目经理 WbF[4x
14.audit engagement letter 业务约定书 =^a Ngq
15.recurring audit 连续审计 kucH=96
16.the client 委托人 .d
mU
h-
17.change CPA 更换注册会计师 5dwC~vn}c
18.the existing CPA 现任注册会计师 =+>cTV
19.the successor CPA 后任注册会计师 f_\,H|zco)
20.the preceding CPA前任注册会计师 p1}umDb%
21.issue the audit report 出具审计报告 #6okd*^
22.expert 专家 d2'1
6.lV
23.the board of directors 董事会 VINb9W}G[
24.knowledge of the entity‘ s business 了解被审计单位情况 4WspPHj
25.assess material misstatement risks评估重大错报风险 hbfN1"z
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围
mE1m
27.a general knowledge of —— 初步了解―――的情况 _#;UXAi
28.a more knowledge of—— 进一步了解的情况 (rTn6[*
29.the prior year‘s working papers 以前年度工作底稿 2Kg-ZDK8
30.minutes of meeting 会议纪要 ::<v; `l
31.business risks 经营风险 @J~hi\&`
32.appropriateness 适当性 pAdx 6
33.accounting estimate 会计估计 $W_sIS0\z
34.management representations 管理层声明 `IC2}IiF
35.going concern assumption 持续经营假设 nC6 ;:uM
36.audit plan 审计计划 $c^,TAN
37.significant audit areas 重点审计领域 :X+!W_xR
38.error 错误 k`aHG8
S\
39.fraud舞弊 4eD>DW
40.modified or additional procedures 修改或追加审计程序 >~+qU&'2
41.misappropriation of assets 侵占资产 o57r ,`N
42.transactions without substance 虚假交易 =&8 Cg
43.unusual pressures 异常压力 58]C``u@Y
44.the suspected noncompliance 涉嫌存在违法行为 LZ'Y3 *
45.materialiy 重要性 p)&Yr
46.exceed the materiality level 超过重要性水平 6j2mr6o
47.approach the materiality level 接近重要性水平 -d+o\qp"#
48.an acceptably low level 可接受水平 8u|F
%Sg
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 A
WS[e$Mt2
50.misstatements or omissions 错报或漏报 UiE 1TD{
51.aggregate 总计 eN,6p'&
52.subsequent events 期后事项 9_Ws8nE
53.adjust the financial statements 调整财务报表 'lWgHmE
54.perform additional audit procedures 实施追加的审计程序 MP6Py@J45
55.audit risk 审计风险 ?"@`SEdnU2
56.detection risk 检查风险 _48@o^{
57.inappropriate audit opinion 不适当的审计意见 V'M#."Of/
58.material misstatement 重大的错报 %96l(JlJ)B
59.tolerable misstatement 可容忍错报 9YQYg@+R
60.the acceptable level of detection risk 可接受的检查风险